https://www.taxtmi.com/caselaws?id=308280 CESTAT Kolkata held that Cenvat credit could not be denied merely because invoices named the appellant as consignee while showing its agent as buyer, where the goods were admittedly received in the appellant's factory and duly recorded in the statutory books. Rule 7(1) of the Cenvat Credit Rules, 2002 recognises dealer invoices as valid credit documents, and a mismatch in nomenclature does not invalidate them when receipt and correlation of inputs are established. On those facts, the credit claim was allowed and the denial was unsustainable. en-us Fri, 24 Mar 2023 00:00:00 +0530 Mon, 12 Jun 2023 21:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308280 CESTAT Kolkata held that Cenvat credit could not be denied merely because invoices named the appellant as consignee while showing its agent as buyer, where the goods were admittedly received in the appellant's factory and duly recorded in the statutory books. Rule 7(1) of the Cenvat Credit Rules, 2002 recognises dealer invoices as valid credit documents, and a mismatch in nomenclature does not invalidate them when receipt and correlation of inputs are established. On those facts, the credit claim was allowed and the denial was unsustainable. Case-Laws Central Excise Fri, 24 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308280